Filing savings and pension plan information with the CRA
Administrators of deferred income and savings plans are required to file forms and other documents with the Registered Plans Directorate (RPD).
On this page
- Who can file
- How to file
- Find forms and associated information
- Registered Pension Plan (RPP)
- Tax-Free Savings Account (TFSA)
- Deferred Profit Sharing Plan (DPSP)
- First Home Savings Account (FHSA)
- Registered Retirement Savings Plan (RRSP)
- Registered Retirement Income Fund (RRIF)
- Registered Education Savings Plan (RESP)
- Pooled Registered Pension Plan (PRPP)
- Registered Disability Savings Plan (RDSP)
- Registered Supplementary Unemployment Benefit Plan (RSUBP)
- Registered Investment (RI)
Who can file
These entities and their authorized representatives are allowed to file information with the Registered Plans Directorate (RPD):
- Registered pension plan administrators
- RESP promoters
- RDSP issuers
- FHSA issuers
- RRSP carriers
- RRIF carriers
- DPSP employers
- TFSA issuers
- PRPP administrators
- RSUBP trustees
How to file
In your CRA account
As a registered plan owner or authorized representative, you can access your registered plans through the Registered Plan Administrator Account in your CRA account.
CRA sign in
If your plan is registered, you can add your registered plan number to your CRA account to submit information and access communications. You can submit plan documents online using various file formats.
For more information, refer to About the Registered Plan Administration Account.
If your plan is not registered, then you must mail the registration requirements and other documentation for your plan type to the Registered Plans Directorate.
The Registered Plans Directorate accepts all submissions with a secure electronic signature or digital signature. A secure electronic signature (or digital signature) is a digital way of signing documents that verifies your identity and ensures that the document has not been altered. Unlike a simple image of a signature, it uses advanced technology to securely link your signature to the document. It is created using approved software in PDF programs such as Adobe or Foxit, and relies on encryption tools like Entrust. The signature is controlled solely by you, and if the document is altered after signing, the signature becomes invalid.
Internet file transfer (IFT)
Internet file transfer allows you to use payroll, commercial, or in-house developed software to submit an XML file of up to 150 MB over the Internet.
The CRA will be discontinuing the IFT service for T244 and T550 form filing in the near future. Once discontinued, registered plan owners and their representatives will be able to file these forms through the Registered Plan Administrator Account within their CRA account.
You must include a T619, Electronic Transmittal record to create a complete submission.
In order to file by IFT, you will need to create an XML schema that is different for each form:
For more information about XML, go to XML Format and XML technical specifications.
For information on how to submit forms by IFT, refer to Filing with Internet file transfer.
Corrections to data already used
You may need to correct original data sent to the RPD. You can make any required corrections by sending a new listing containing only the contracts or arrangements that need corrections once you receive a reply from us.
You can mail paper forms and applicable documents to the Registered Plans Directorate.
The Registered Plans Directorate’s mailing address has temporarily changed. Please use the following address for all correspondence until further notice:
Registered Plans Directorate
Canada Revenue Agency
2215 Gladwin Cres
Ottawa ON K1B 4K9
Getting help
For further information on the Registered Plan Administrator Account, refer to About the Registered Plan Administrator Account.
For further information or assistance on filing by internet file transfer, refer to File information returns electronically - Contact us.
Find forms and associated information
This section includes links to deferred income and savings plan forms, their deadlines, and additional resources.
Registered Pension Plan (RPP)
Forms
- T1200, Actuarial Information Summary (AIS) (online, mail)
- T244, Registered Pension Plan Annual Information Return (online, IFT, mail)
- T510, Application to Register a Pension Plan (mail)
- T920, Application to Amend a Registered Pension Plan (online, mail)
Key deadlines
The deadlines for submitting forms vary depending on the form. Administrators should refer to the form they are filing for deadline dates.
Additional resources
- Registered Pension Plans (RPPs)
Tax-Free Savings Account (TFSA)
Forms
- RC236, Application for a TFSA Identification Number (mail)
- 1024, Election to Deem a Proportional holding in a Qualified Trust Property (mail)
- T3F, Investments Prescribed to be Qualified Information Return (mail)
Key deadlines
T3F: You must complete and submit this form within 90 days after the end of the taxation year
Additional resources
Deferred Profit Sharing Plan (DPSP)
Forms
- T2214, Application for Registration as a Deferred Profit Sharing Plan (mail)
- T1024, Election to Deem a Proportional holding in a Qualified Trust Property (mail)
Key deadlines
Not applicable
Additional resources
First Home Savings Account (FHSA)
Form
- RC226, Application for a FHSA Identification Number (mail)
Key deadlines
Not applicable
Additional resources
Registered Retirement Savings Plan (RRSP)
Forms
- T550, Application for Registration of RSP's, ESP's or RIF's Under Section 146, 146.1 and 146.3 of Income Tax Act (IFT)
- T1024, Election to Deem a Proportional holding in a Qualified Trust Property (mail)
- T3F, Investments Prescribed to be Qualified Information Return (mail)
Key deadlines
T550: You must complete and submit this form no later than 60 days after the end of the calendar year in which you issued the contracts or arrangements
T3F: You must complete and submit this form within 90 days after the end of the taxation year
Additional resources
Registered Retirement Income Fund (RRIF)
Forms
- T550, Application for Registration of RSP's, ESP's or RIF's Under Section 146, 146.1 and 146.3 of the Income Tax Act (IFT)
- T1024, Election to Deem a Proportional holding in a Qualified Trust Property (mail)
- T3F, Investments Prescribed to be Qualified Information Return (mail)
Key deadlines
T550: You must complete and submit this form no later than 60 days after the end of the calendar year in which you issued the contracts or arrangements
T3F: You must complete and submit this form within 90 days after the end of the taxation year
Additional resources
Registered Education Savings Plan (RESP)
Forms
- T1024, Election to Deem a Proportional holding in a Qualified Trust Property (mail)
- T3F, Investments Prescribed to be Qualified Information Return (mail)
Key deadlines
T3F: You must complete and submit this form within 90 days after the end of the taxation year.
The submission of contract information to the Canada Education Savings Program (CESP) is considered a request of registration. Contract information must be submitted to the CESP no later than 60 days after the end of the calendar year the plan was entered into. No Form T550 is required for these ESP registration requests.
Additional resources
Pooled Registered Pension Plan (PRPP)
Forms
- RC364, Application to Register a Plan as a Pooled Registered Pension Plan (OSFI) (mail)
- RC364-CA, Application to Register a Plan as a Pooled Registered Pension Plan (mail)
- RC365, Application to Amend a Pooled Registered Pension Plan (OSFI) (online, mail)
- RC365-CA, Application to Amend a Pooled Registered Pension Plan (online, mail)
- RC368, Pooled Registered Pension Plan Annual Information Return (OSFI) (online, mail)
- RC368-CA, Annual Information Return for a Pooled Registered Pension Plan (online, mail)
Key deadlines
RC365: You must complete and submit this form no later than 60 days from the date on which the amendment was made.
RC365-CA: You must complete and submit this form no later than 60 days from the date on which the amendment was made.
RC368: You must complete and submit this form within four months after the end of the year to which the document relates.
RC368-CA: You must complete and submit this form on or before May 1 of the year following the end of the calendar year.
Additional resources
Registered Disability Savings Plan (RDSP)
Forms
- T1024, Election to Deem a Proportional holding in a Qualified Trust Property (mail)
- T3F, Investments Prescribed to be Qualified Information Return (mail)
Key deadlines
T3F: You must complete and submit this form within 90 days after the end of the tax year
Additional resources
- To register a disability savings plan, you must submit registration information electronically to the Canada Disability Savings Program system.
- Registered Disability Savings Plans (RDSPs)
Registered Supplementary Unemployment Benefit Plan (RSUBP)
Forms
There are no RSUBP forms that must be filed with us. You must submit all documentation for RSUBP registration and associated administration to the RPD by mail.
Key deadlines
Not applicable
Additional resources
Registered Investment (RI)
Forms
Key deadlines
Not applicable